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Detailed tables and description

Detailed statistical tables for most chapters are available in the following two formats:

  • Adobe Acrobat - PDF (recommended for printing tables), and
  • MS EXCEL spreadsheet - XLS (recommended for manipulating table data).

To find out whether a particular item is included in a detailed table or to find out where an item is reported, we have created table indexes for the personal tax, company, partnership, trust and fund detailed tables. These indexes may be viewed or downloaded in PDF and Excel formats from the lists below.

Click on the links below to view or download the detailed statistical tables.

02 Personal tax
03 Companies and petroleum resource rent tax
04 Superannuation funds
05 Partnerships
06 Trusts
07 Capital gains tax
08 Fringe benefits tax
09 Payments and transfers through the income tax system
10 Charities and deductible gifts
11 International taxation
12 GST and other taxes
13 Excise
14 Fuel schemes
15 The Superannuation system
16 Pay as you go
17 Cost of taxation compliance
18 Industry benchmarks
19 Individual sample file

02 Personal tax

Click on the links below to download the table in your preferred format.

Table index

Personal tax detailed tables index

This table index lists the different items shown in the personal tax detailed tables and specifies which table they appear in.

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XLS

Table 1:

Selected items, by sex and state/territory of residence, 2009–10 income year

This table shows the number of taxable, non–taxable, male, female and all personal taxpayers for each state and territory. It also shows their total income, taxable income, net tax payable, average taxable income, average net tax payable, work–related expenses, gifts or donation deductions, total deductions claimed, total business expenses claimed, HELP assessment debts, SLS assessment debts, and the Medicare levy and Medicare levy surcharge.

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XLS

Table 2:

Selected items, by state/territory/region, 2009–10 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of personal taxpayers living in specified regions within different states and territories (for example, major urban, other urban, regional-high urbanisation, regional-low urbanisation, rural and other regions in New South Wales).

 

 

Table 2

Part A: Taxable individuals

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Table 2

Part B: non-taxable individuals

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Table 2

Part C: All individuals

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XLS

Table 3:

Selected items, by state/territory and postcode, for taxable individuals, 2009–10 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets and other return items of taxable personal taxpayers living in different postcodes (residential postcodes declared by taxpayers on their returns) for each state and territory. In addition, the number of non-taxable individuals residing in different postcodes is shown.

 

 

Table 3

Part A: New South Wales

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Table 3

Part B: Victoria

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Table 3

Part C: Queensland

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Table 3

Part D: South Australia

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Table 3

Part E: Western Australia

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XLS

Table 3

Part F: Tasmania

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XLS

Table 3

Part G: Northern Territory

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Table 3

Part H: Australian Capital Territory, other taxpayers and total taxpayers

This part also includes data on taxpayers who are living overseas, taxpayers who did not state their residential postcode on their return, taxpayers living in other grouped postcodes and total taxpayers.

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XLS

Table 4:

Selected items for all individuals, by fine industry, 2009–10 income year

This table shows the number of records and amounts for selected items from personal taxpayer returns. Taxpayers and the data are classified into fine industry groupings (determined by the taxpayer’s main source of income) based on the ANZSIC 2006 industry groups.

To meet privacy regulations, statistics for some items are not reported by fine industries in the different parts of this table. Statistics on items showing a low number of records are reported in table 10 (Selected items, by broad industry).

 

 

Table 4

Part A: ATO calculated and miscellaneous item

This part also contains the total number of personal taxpayers who lodged returns.

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Table 4

Part B: Income, credits, selected deductible, withheld and adjustment items

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XLS

Table 4

Part C: Deduction and tax loss items

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XLS

Table 4

Part D: Tax offset items

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XLS

Table 4

Part E: Business and professional items

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Table 5:

All items, by taxable income, 2009–10 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are classified by taxable status (non-taxable and taxable) and are grouped by taxable income.

 

 

Table 5

Part A: ATO calculated and miscellaneous items

This part also contains the total number of personal taxpayers who lodged returns.

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Table 5

Part B: Income, credits, selected deductible, withheld and adjustment items

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XLS

Table 5

Part C: Deduction and tax loss items

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Table 5

Part D: Tax offset items

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Table 5

Part E: Business and professional items

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Table 6:

Number of individuals, by broad industry and state/territory/region, 2009–10 income year

This table shows the number of personal taxpayers classified by broad industry in specified regions in different states and territories (for example, major urban, other urban, regional–high urbanisation, regional–low urbanisation, rural and other regions in New South Wales). A region category is composed of postcodes grouped together according to specified population ranges. The broad industry groups used to classify personal taxpayers are based on the ANZSIC 2006 industry groups.

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Table 7:

Selected items for income years 1978–79 to 2009–10

This table shows the number of records and amounts for selected items from the individual tax return (including items calculated by the ATO) for all income years between 1978–79 and 2009–10.

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Table 8:

Non-resident individuals: selected items, by taxable income, 2009–10 income year

This table shows the number of records and amounts for selected items from the individual tax return of non-resident taxpayers only. For this table, taxpayers and the data are grouped by taxable income.

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Table 9:

One percentile distribution, by taxable income, 2009–10 income year

This table shows a distribution of taxable income, total income, net tax and number of taxpayers. Taxable income is distributed across 100 quantiles, with each quantile containing 1% of the total number of taxpayers. The table shows the number of male and female taxpayers, and the amount and proportion of total income, taxable income and net tax for each quantile.

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Table 10:

Selected items, by broad industry, 2009–10 income year

This table shows the number of records and amounts for selected items that are not included in personal tax detailed table 4 (Selected items, by fine industry). Taxpayers and the data are classified into broad industry groupings (determined by the taxpayer's main source of business income) based on the ANZSIC 2006 industry groups.

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Table 11:

Selected items, by age, sex, taxable status and taxable income, 2009–10 income year

This table shows the number of male, female and total personal taxpayers classified into different age brackets (from 'under 18' to '75 years and over') and broken down by taxable income. The pension income, net tax payable, taxable income and total income of male, female and total taxpayers in the different age brackets and taxable income ranges are also shown.

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Table 12:

Selected items, by sex, partner status, state/territory and taxable income, 2009–10 income year

This table shows the number of single and partnered male, female and total personal taxpayers, classified by state or territory and broken down by taxable income. The taxable income, total income and net tax payable of male, female and total taxpayers in the different states, territories and taxable income ranges are also shown.

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Table 13:

Selected items, by occupation code and sex, 2009–10 income year

This table shows the number of records and amounts for selected income, deductions, tax offsets, and other return items of taxable personal taxpayers classified by salary and wage occupation codes and gender. In addition, the number of non-taxable individuals classified by occupation code is shown. The occupation codes are based on information provided on the individual tax return.

 

 

Table 13:

Part A: Males

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Table 13:

Part B: Females

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Table 13:

Part C: All individuals

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Table 14:

All items, by total income, 2009–10 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are broken down by total income.

 

 

Table 14

Part A: ATO calculated and miscellaneous items

This part also contains the total number of personal taxpayers who lodged returns.

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Table 14

Part B: Income, credits, selected deductible, withheld and adjustment items

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Table 14

Part C: Deduction and tax loss items

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Table 14

Part D: Tax offset items

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Table 14

Part E: Business and professional items

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Table 15:

Taxpayers with business income, all items, by total business income, 2009–10 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO, based on information provided on the return. Taxpayers and the data are broken down by total business income.

The statistics in the table refer only to taxpayers who had business income or losses.

 

 

Table 15

Part A: ATO calculated and miscellaneous items

This part also contains the total number of personal taxpayers who lodged returns.

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Table 15

Part B: Income, credits, selected deductible, withheld and adjustment items

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Table 15

Part C: Deduction and tax loss items

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Table 15

Part D: Tax offset items

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Table 15

Part E: Business and professional items

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Table 16:

Rental property schedules, by state of property, 2009–10 income year

This table shows the number of rental properties by the state location of the property, for all income and expense items on the schedule.

The number of schedules does not correlate to the number of rental properties because of double counting. Properties can be jointly owned, or can be bought and sold during the same income year, resulting in more than one schedule being completed by different individuals for the same property.

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Table 17:

Taxable income compared to total income, by ranges, 2009–10 income year

This table shows the distribution of taxable individuals across taxable income and total income groupings.

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Table 18:

Individuals incurring a HELP debt posting during an income year, by birth year range, 2007–08 to 2009–10 income years

This table shows the number of individuals who incurred a HELP debt posting by birth year range during the 2007–08 and 2009–10 income years. It also shows the total value of the debt postings raised and the value of payments made for these individuals.

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Table 19:

HELP debt by age of debt since 1989, as at 30 June 2010

This table shows the number of individuals who have a debt by the end of the 2009–10 income year and the sum of their debt by the age of the debt in years.

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Table 20:

Postcodes of individuals with a HELP debt since 1989 yet to be repaid by 30 June 2010

This table shows the number of individuals who have a debt as at 30 June 2010, and the sum of their debt by postcode.

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Table 21:

All items, by lodgment method, 2009–10 income year

This table shows the number of records and amounts for items taxpayers declare on their personal tax return and items calculated by the ATO based on information provided on the return. Taxpayers and the data are classified by the method by which they have lodged their income tax returns, either via e-tax, a tax agent or self prepared on paper.

 

 

Table 21

Part A: ATO calculated and miscellaneous items

This part also contains the total number of personal taxpayers who lodged returns.

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Table 21

Part B: Income, credits, selected deductible, withheld and adjustment items

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Table 21

Part C: Deduction and tax loss items

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Table 21

Part D: Tax offset items

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Table 21

Part E: Business and professional items

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Table 22:

Overview of the individual tax system, 1950–51 to 2009–10

This detailed table provides an overview of various aspects of the tax system that applied to individuals in each year. This includes, the tax rates and thresholds that applied, general offsets allowed and associated thresholds, Medicare rates and thresholds.

 

 

Table 22

Part A: 1950–51 to 1959–60

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Table 22

Part B: 1960–61 to 1969–70

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Table 22

Part C: 1970–71 to 1979–80

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Table 22

Part D: 1980–81 to 1989–90

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Table 22

Part E: 1990–91 to 1999–2000

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Table 22

Part F: 2000–01 to 2009–10

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Table 23:

Individuals with net income from business operations, by broad industry, 2008–09 and 2009–10 income years

This table shows numbers and amounts of net business income and net business losses for 2007–08 and 2009–10. The broad industry groups used to classify personal taxpayers are based on the ANZSIC 2006 industry groups.

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Table 24:

Medicare levy surcharge by age, gender and income, 2009–10 income years

This table shows numbers and amounts of Medicare levy surcharge by age, gender and income.

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Table 25:

Pre–filling statistics, 2007–08 to 2009–10 income years

This is a series of graphs showing when data is made available for the pre–filling service.

 

 

Table 25

Part A: Pay as you go (PAYG) data available for pre–filling

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Table 25

Part B: Government data available for pre–filling

PDF

 

Table 25

Part C: Interest data available for pre–filling

PDF

 

Table 25

Part D: Dividends data available for pre–filling

PDF

 

Table 25

Part E: Managed funds data available for pre–filling

PDF

 

Table 25

Part F: Private health insurance policy details available for pre–filling

PDF

 

Table 26:

Individuals by average taxable income and location, 2009–10 income year

This is a series of maps showing the distribution of individuals' average taxable income across Australia, the states and territories by their residential postcode.

 

 

Table 26

Part A: New South Wales

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Table 26

Part B: Victoria

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Table 26

Part C: Queensland

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Table 26

Part D: South Australia

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Table 26

Part E: Western Australia

PDF

 

Table 26

Part F: Tasmania

PDF

 

Table 26

Part G: Northern Territory

PDF

 

Table 26

Part H: Australian Capital Territory

PDF

 

Table 26

Part I: Australia

PDF

 

 

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

List of detailed statistical tables.

03 Companies and petroleum resource rent tax

Click on the links below to download the table in your preferred format.

Table index

Company detailed tables index

This table index lists the different items shown in the company detailed tables and specifies which table they appear in.

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XLS

Table 1:

Selected items, by net tax and company type, 2009–10 income year

This table shows the number of records and amounts for selected items such as total income, taxable income, total credits/rebates, total refundable credits, net tax and net capital gains for public, private, other and total companies, broken down by net tax groupings.

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Table 2:

Selected items, by taxable income, taxable status, residential status and company type, 2009–10 income year

This table shows the number of records and amounts for items from the company tax return for taxable and non-taxable companies that are classified by different types (resident, non-resident, public, private and other), broken down by taxable income groupings.

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

Table 2

Part A: Income items

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Table 2

Part B: Expense items

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Table 2

Part C: Reconciliation to taxable income or loss items

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Table 2

Part D: Financial and other information items excluding non-membership period returns

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Table 2

Part E: Calculation statement items

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Table 3:

Number of companies and net tax, by balance date, 2009–10 income year

This table shows the number of companies and taxable companies that used an income year similar to the Australian financial year (June balancers), and companies and taxable companies that used a substituted accounting period. The net tax of these companies is also shown.

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Table 4:

Selected items, by fine industry, 2009–10 income year

This table shows the number of records and amounts for items from the company tax return for companies classified by fine industry groupings (determined by the main source of income) based on the ANZSIC 2006 industry groups.

To meet privacy regulations, statistics for some items are not included in these tables. Statistics on items not included in these tables are reported in Table 9 ('Other selected items, by broad industry') and Table 10 ('Selected financial and other information, by company size, for non-membership period returns').

 

 

Table 4

Part A: Income items

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Table 4

Part B: Expense items

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Table 4

Part C: Reconciliation to taxable income or loss items

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Table 4

Part D: Financial and other information items excluding non-membership period returns

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Table 4

Part E: Calculation statement items

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Table 5:

Selected items and financial ratios for companies, by company size and broad industry, 2009–10 income year

This table reports amounts for selected items from the company tax return and financial ratios calculated from these items by company size, for companies that are:

               Taxable and profitable

               Taxable and non–profitable

               Non–taxable and profitable

               Non–taxable and non–profitable

The financial ratios in this table include return on assets, net profit margin, gearing, interest cover and tax to profit ratios. This table also includes selected items from non–membership period returns.

 

 

Table 5

Part A: Micro companies

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Table 5

Part B: Small companies

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Table 5

Part C: Medium to large companies

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Table 6:

Selected items, 1979–80 to 2009–10 income years

This table shows selected items from the company tax return for income years 1979–80 to 2009–10. The number of records and amounts for most items are shown.

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Table 7:

Selected items, by total income, taxable status, residential status and company type, 2009–10 income year

This table presents data (number of records and amounts) on items from the company tax return for taxable and non-taxable companies, classified by different types (resident, non-resident, public, private and other) and broken down by total income groupings.

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

Table 7

Part A: Income items

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Table 7

Part B: Expense items

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Table 7

Part C: Reconciliation to taxable income or loss items

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Table 7

Part D: Financial and other information items excluding non-membership period returns

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Table 7

Part E: Calculation statement items

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Table 8:

Selected items, by broad industry and total income, 2009–10 income year

This table shows the number of companies classified under the different broad industry groupings based on the ANZSIC 2006 industry groups, and the total income, taxable income and net tax of these companies. The companies, total income, taxable income and net tax are also broken down by total income groupings.

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Table 9:

Other selected items (items not included in Table 4), by broad industry, 2009–10 income year

This table shows the number of records and amounts for items that are not included in company tax detailed Table 4 ('Selected items, by fine industry'). Taxpayers and the data are classified into broad industry groupings (determined by the taxpayer's main source of business income) based on the ANZSIC 2006 Australian Business Register codes.

To meet privacy regulations, statistics for some items may not be included in this table.

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Table 10:

Selected financial and other information, by company size, for non-membership period returns, 2009–10 income year

This table details selected labels from item 8 'Financial and other information' on page 4 of the company return for subsidiary companies (non-membership period returns) that were members of a consolidated group at any time during the 2009–10 income year.

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Table 11:

Petroleum resource rent tax statistics, 1999–2000 to 2010–11 financial years

This table details selected items reported in the petroleum resource rent tax returns for the 1999–2000 to 2010–2011 financial years processed by 31 October of each year.

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Table 12:

Company tax return lodgment numbers and method by company size, 1989–90 to 2009–10 income years

This table details company tax return lodgment numbers and method (paper and electronic) by company size for the 1989–90 to 2009–10 income years. Electronic lodgment services first became available to companies in 1993–1994.

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Table 13:

Overview of the company tax system 2000–01 to 2009–10 income years

This detailed table provides an overview of tax rates that applied to various types of companies each year.

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List of detailed statistical tables.

04 Superannuation funds

Click on the links below to download the table in your preferred format.

Table index

Superannuation funds detailed tables index

This table index lists the different items shown in the superannuation funds detailed tables and specifies which table they appear in.

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XLS

Table 1:

Selected items, by net tax, 2009–10 income year

This table shows the number of funds, taxable income and net tax broken down by ranges of net tax. The number, taxable income and net tax of non–taxable funds are also reported.

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Table 2:

Selected items for APRA funds for income years 1988–89 to 2009–10

This table shows selected items from the fund tax return for income years 1988–89 to 2009–10. The number of records and amounts for most items are shown.

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Table 3:

Selected items for self-managed super funds for income years 1999–2000 to 2009–10

This table shows selected items from the self-managed superannuation fund tax return for income years 1999–2000 to 2009–10. The number of records and amounts for most items are shown.

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Table 4:

Selected items, by taxable income, 2009–10 income year

This table shows the number of records and amounts for items funds declare on their fund tax return. Funds and the data are broken down by taxable income groupings.

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

Table 4

Part A: Calculation statement items

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Table 4

Part B: Income items

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Table 4

Part C: Expense items and losses information

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Table 5:

Selected items by size and balance date, 2009–10 income year

This table shows the number of funds, the number of funds with net tax payable and the amounts of their respective net tax, by different balance dates.

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Table 6:

Selected items, by total income, 2009–10 income year

This table shows the number of records and amounts for items that funds declare on their fund tax return. Funds and the data are ranged by total income.

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

Table 6

Part A: Calculation statement items

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Table 6

Part B: Income items

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Table 6

Part C: Expense items and losses information

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Table 7:

Fund contributions of individuals who lodged an income tax return, by taxable income, 2009–10 financial year

This table shows the number of records and amounts for employer contributions and personal contributed amounts declared on member contribution statements and personal superannuation contributions declared on individual tax returns. The data are ranged by taxable income.

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List of detailed statistical tables.

05 Partnerships

Click on the links below to download the table in your preferred format.

Table index

Partnership detailed tables index

This table index lists the different items shown in the partnership detailed tables and specifies which table they appear in.

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XLS

Table 1:

Selected items, by net Australian income, 2009–10 income year

This table shows the number of records and amounts for selected items from the partnership return, broken down by net Australian income.

 

 

Table 1

Part A: Business income, expense and reconciliation items

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Table 1

Part B: Other income and expense items

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Table 1

Part C: Other deductions, foreign income and total net income

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Table 1

Part D: Key financial information and business and professional items

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Table 2:

Selected items, by broad industry, 2009–10 income year

This table shows the number of records and amounts for most items from the partnership return. Partnership returns and the data are classified by broad industry groupings (determined by the taxpayer's main source of business income) based on the ANZSIC 2006 industry codes.

 

 

Table 2

Part A: Business income, expense and reconciliation items

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Table 2

Part B: Other income and expense items

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Table 2

Part C: Other deductions, foreign income and total net income

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Table 2

Part D: Key financial information and business and professional items

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Table 3:

Selected items for income years 1989–90 to 2009–10

This table shows selected items from the partnership return for income years 1989–90 to 2009–10. Most items display the number of records and amounts.

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Table 4:

Selected items, by fine industry (amounts only), 2009–10 income year

This table shows the number of partnership returns and amounts for most items from the partnership return. Partnership returns and the amounts are classified by fine industry groupings (determined by the taxpayer's main source of business income) based on the ANZSIC 2006 industry codes.

 

 

Table 4

Part A: Business income, expense and reconciliation items

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Table 4

Part B: Other income and expense items

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Table 4

Part C: Other deductions, foreign income and total net income

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Table 4

Part D: Key financial information and business and professional items

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To meet privacy regulations, statistics for some items may not be included in the tables.

 

 

List of detailed statistical tables.

06 Trusts

Click on the links below to download the table in your preferred format.

Table index

Trust returns detailed tables index

This table index lists the different items shown in the trust detailed tables and specifies which table they appear in.

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Table 1:

Selected items, by net Australian income, 2009–10 income year

This table shows the number of records and amounts for selected items from the trust return form, broken down ranged by net Australian income groupings.

 

 

Table 1

Part A: Business income, expense and reconciliation items

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Table 1

Part B: Other income and expense items

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Table 1

Part C: Other deductions, foreign income and total net income

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Table 1

Part D: Key financial information and business and professional items

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Table 2:

Selected items, by broad industry, 2009–10 income year

This table shows the number of records and amounts for selected items from the trust return. Trust returns and the data are classified into broad industry groupings (determined by the taxpayer's main source of business income).

 

 

Table 2

Part A: Business income, expense and reconciliation items

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Table 2

Part B: Other income and expense items

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Table 2

Part C: Other deductions, foreign income and total net income

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Table 2

Part D: Key financial information and business and professional items

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Table 3:

Selected items for income years 1989–90 to 2009–10

This table shows selected items from the trust return for income years 1989–90 to 2009–10, including number and dollar amounts.

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Table 4:

Selected items, by fine industry, 2009–10 income year

This table shows the number of trust returns and amounts for most items from the trust return. Trust returns and the amounts are classified into fine industry groupings (determined by the taxpayer's main source of business income) based on the ANZSIC 2006 industry groups.

 

 

Table 4

Part A: Business income, expense and reconciliation items

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Table 4

Part B: Other income and expense items

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Table 4

Part C: Other deductions, foreign income and total net income

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Table 4

Part D: Key financial information and business and professional items

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Table 5:

Trustee assessments: selected items, by taxable income and residential status, 2009–10 income year

This table shows the number of records and amounts for selected return items from the individual tax return of assessed trustees. The trustees assessed and the data are classified by taxable status (non-taxable and taxable) and are broken down by taxable income groupings.

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Table 6:

Selected items, by trust type, 2009–10 income year

This table shows the number of trust returns and amounts for most items from the trust return. Trust returns and the amounts are classified into trust type groupings.

 

 

Table 6

Part A: Business income, expense and reconciliation items

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Table 6

Part B: Other income and expense items

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Table 6

Part C: Other deductions, foreign income and total net income

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Table 6

Part D: Key financial information and business and professional items

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Table 7:

Trusts, by type, 1996–97 to 2009–10 income years

This table shows trust type for income years 1996–97 to 2009–10. It includes returns processed by 31 October 2010 and those returns processed within the period from 1 July to 31 October of each income year.

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To meet privacy regulations, statistics for some items may not be included in the tables.

 

 

List of detailed statistical tables.

07 Capital gains tax

Click on the links below to download the table in your preferred format.

Table 1:

Net capital gains subject to tax, 1989–90 to 2009–10 income years

This table shows the number of taxable entities with net capital gains, the amount of their net capital gains and the estimated tax payable on these net capital gains (CGT), for income years 1989–90 to 2009–10.

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Table 2:

Net capital gains subject to tax, by entity and taxable income, 2009–10 income year

This table shows the number of individual, company and fund taxpayers with capital gains; the total number of individual, company and fund taxpayers (or total number of returns lodged by these entities); the proportion of taxpayers with capital gains to the total number of taxpayers; the net capital gains of these entities and the estimated tax payable (CGT) on these net capital gains. These items are broken down by taxable income.

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XLS

Table 3:

Small business capital gains tax concessions, by entity, 2000–01 to 2009–10 income years

This table shows the number of individuals and companies that have claimed any of the small business capital gains tax concessions for the income years 2000–01 to 2009–10 inclusive.

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XLS

Table 4:

Net capital gains, by entity, by range of net capital gain, 1996–97 to 2009–10 income years

This table shows the number of individuals, companies and funds that had a net capital gain, broken down by the size of their net capital gain for the income years 1996–97 to 2009–10 inclusive.

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XLS

Table 5:

Net capital gains, by age , sex, taxable status and taxable income of individuals, 2009–10 income year

This table shows the number of individuals and the net capital gains, broken down by the age, sex, taxable status and taxable income of individuals for the income year 2009–10.

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XLS

Table 6:

Capital gains and small business concessions by calculation method together with capital losses applied by entity type for the 2000–01 to 2009–10 income years

This table shows the number and value of individual, company, fund and trust capital gains and small business concessions calculated by the discount, indexation or other methods together with capital losses applied for the income years 2000–01 to 2009–10 inclusive.

PDF

XLS

List of detailed statistical tables.

08 Fringe benefits tax

Click on the links below to download the table in your preferred format.

Table index

FBT detailed tables index

This table index lists the different items shown in the FBT detailed tables and specifies which table they appear in.

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XLS

Table 1:

FBT payable, by employer type and taxable status, 1997–98 to 2010–11 FBT years

This time series table shows grades of FBT payable, by employer type and taxable status, for the 1997–98 to 2010–11 FBT years.

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XLS

Table 2:

FBT payable and FBT rebate, by employer type, taxable status and broad industry, 2010–11 FBT year

This table shows FBT payable, FBT rebates claimed and net FBT payable, by employer type, taxable status and broad industry groupings, for the 2010–11 FBT year.

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XLS

Table 3:

Number of FBT payers and value of benefit, by employer type, taxable status, type of benefit and broad industry, 2010–11 FBT year

This table shows the number of FBT payers and the value of benefits, by employer type, taxable status and broad industry groupings, that provided different types of benefits, for the 2010–11 FBT year.

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XLS

Table 4:

Employee contributions, by employer type, taxable status, type of benefit and broad industry, 2010–11 FBT year

This table shows amounts of employee contributions that entities (companies, partnerships, trusts, individuals and others) - classified by employer type, taxable status and broad industry groupings - received from their employees for different types of benefits (motor vehicle, expense payments, housing, board, airline transport, property, car parking and other (residual)) for the 2010–11 FBT year.

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XLS

Table 5:

‘Cars-statutory’ employee contributions, by employer type and taxable status, 1997–98 to 2010–11 FBT years

This time series table shows grades of Cars-statutory employee contributions, by employer type and taxable status, for the 1997–98 to 2010–11 FBT years.

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XLS

Table 6:

Selected items, by employer type and taxable status, 1997–98 to 2010–11 FBT years

This time series table shows selected items, by employer type, taxable status for the 1997–98 to 2010–11 FBT years.

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XLS

Table 7:

Fringe benefits, by employer type, taxable status and benefit type, 1997–98 to 2010–11 FBT years

This time series table shows the number of FBT payers and the benefit value amounts, by employer type, taxable status and type of benefit, for the 1997–98 to 2010–11 FBT years.

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XLS

 

To meet privacy regulations, statistics for some items may not be included in these tables.

Includes FBT returns processed by 31 October 2010 and those returns processed within the period 1 April to 31 October of each FBT year.

 

 

List of detailed statistical tables.

09 Payments and transfers through the income tax system

Click on the links below to download the table in your preferred format.

Table 1:

Education tax refund claims made, by number and composition (primary and secondary) of school students recorded within each claim, for the 2009–10 income year

This table shows the number, value and composition (primary and secondary school students) of education tax refund claims made on individual returns processed up to 31 October 2011.

PDF

XLS

List of detailed statistical tables.

10 Charities and deductible gifts

Click on the links below to download the table in your preferred format.

Table 1:

Refundable franking credits for endorsed income tax exempt entities and deductible gift recipients, 2001–02 to 2009–10 financial years

This table shows the number of claims and the value of franking credits claimed by charities for the 2001–02 to 2009–10 financial years.

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XLS

Table 2:

Individuals' gifts claimed, by state and amount claimed, for the 2009–10 income year

This table shows the number of individual gifts claimed, by the amount claimed, broken down by state/territory for the 2009–10 income year.

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XLS

Table 3:

Individuals' gifts as a percentage of total income, by state, for the 2009–10 income year

This table shows the number of individual gifts claimed, by a percentage of total income, broken down by state/territory for the 2009–10 income year.

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XLS

Table 4:

Individuals’ gifts claimed, by age range and sex, for the 2009–10 income year

This table shows the number of individual gifts claimed, and the amount claimed, broken down by the age range and sex of the donor, for the 2009–10 income year.

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XLS

Table 5:

Private ancillary fund donations and distributions, for the 2001–02 to 2009–10 financial years

This table shows the total donations made to and distributions from private ancillary funds (previously listed as prescribed private funds) for the 2001–02 to 2009–10 financial years. Distributions are broken down by the category type.

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XLS

Table 6:

Employees of tax concession charities, by type and remuneration, for the 2009–10 income year

This table shows the number of employees employed by public hospitals, public benevolent institutions and health promotion charities. It also shows the amount of salary and reportable fringe benefits reported for these individuals grouped by the sum of this income.

PDF

XLS

List of detailed statistical tables.

11 International taxation

Click on the links below to download the table in your preferred format.

Table 1:

Selected international items, 1989–90 to 2009–10 income years

This table shows selected items from the individual, company, partnership, trust and super fund tax returns for income years 1989–90 to 2009–10.

To meet privacy regulations, statistics for some items may not be included in this table.

PDF

XLS

List of detailed statistical tables.

12 GST and other taxes

Click on the links below to download the table in your preferred format.

Table 1:

Selected GST, WET and LCT items, 2000–01 to 2010–11 financial years

This table shows selected GST, WET and LCT items for the 2000–01 to 2010–11 financial years.

PDF

XLS

List of detailed statistical tables.

13 Excise

Click on the links below to download the table in your preferred format.

Table 1:

Excise collections, 1996–97 to 2010–11 financial years

This table shows excise from beer, spirits, tobacco, petroleum and non-petroleum based fuels for the 1996–97 to 2010–11 financial years.

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XLS

Table 2:

Quantities of alcohol products subject to excise, 2003–04 to 2010–11 financial years

This table shows excise from alcohol (beer and spirits) detailed by excise tariff classification for the 2003–04 to 2010–11 financial years.

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XLS

Table 3:

Beer products subject to excise by tariff classification on a monthly basis, 2009–10 to 2010–11 financial years

This table shows monthly excise quantity and liability amounts from beer by excise tariff classification for the 2009–10 and 2010–11 financial years.

PDF

XLS

 

To meet privacy regulations, statistics for some items may not be included in these tables.

 

 

List of detailed statistical tables.

14 Fuel schemes

Click on the links below to download the table in your preferred format.

Table 1:

Fuel tax credits scheme - quantity and value of claims paid, by industry, 2006–07 to 2010–11 financial years

This table reports the number of claims, and the value of fuel tax credits claimed, by industry, for 2006–07 to 2010–11 financial years.

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XLS

Table 2:

Energy grants credits scheme (off-road credits) - quantity and value of claims paid, by industry, 1996–97 to 2010–11 financial years

This table reports the number of claims, quantity of fuel and the value of energy grants for off-road credits claimed, by industry/operation groups, for the 1996–97 to 2010–11 financial years.

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XLS

Table 3:

Energy grants credits scheme (on-road credits) - quantity and value of claims paid, by industry, 2000–01 to 2010–11 financial years

This table reports the number of claims, quantity of fuel and the value of energy grants for on-road credits claimed, by industry/operation groups, for the 2000–01 to 2010–11 financial years.

PDF

XLS

Table 4:

Product stewardship for oil program - quantity and value of benefits paid, 2001–02 to 2010–11 financial years

This table reports the number of claims, quantity of fuel and the value of benefits claimed by clients/entities under the stewardship for oil program. The statistics are for the 2001–02 to 2010–11 financial years.

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XLS

Table 5:

Cleaner fuels grants scheme - number of claims and value of benefits paid, 2003–04 to 2010–11 financial years

This table reports the number of claims/entities, quantity of fuel and the value of benefits claimed under the cleaner fuels grants scheme. The statistics are for the 2003–04 to 2010–11 financial years.

PDF

XLS

List of detailed statistical tables.

15 The superannuation system

Click on the links below to download the table in your preferred format.

Table 1:

Selected self-managed super funds demographics, 1999–2000 to 2010–11 financial years

This table details the number of funds, number of members and total value of assets for self-managed super funds for the 1999–2000 to 2010–11 financial years.

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XLS

Table 2:

Postcodes of beneficiaries of superannuation co-contributions, 2010–11 financial year

This table contains details of the state/territory and postcodes of individuals who had a superannuation co-contribution both determined and paid during the 2010–11 financial year. Postcodes and state/territory codes used to compile this information were obtained from income tax postal addresses.

 Postcodes and state/territory codes used to compile this information were obtained from income tax postal addresses.

PDF

XLS

List of detailed statistical tables.

16 Pay as you go

Click on the links below to download the table in your preferred format.

Table 1:

PAYG withholding, by entity, 2000–01 to 2010–11 financial years

This table shows PAYG withholding amounts reported to the ATO broken down by entity for the 2000–01 to 2010–11 financial years.

PDF

XLS

Table 2:

PAYG withholding, by industry, 2000-01 to 2010–11 financial years

This table shows PAYG withholding amounts reported to the ATO from different industry groups for the 2000-01 to 2010–11 financial years.

PDF

XLS

Table 3:

PAYG instalments, by entity, 2000–01 to 2010–11 financial years

This table shows PAYG instalment amounts reported to the ATO broken down by entity for the 2000–01 to 2010–11 financial years.

PDF

XLS

Table 4:

PAYG instalments, by industry, 2000–01 to 2010–11 financial years

This table shows PAYG instalment amounts reported to the ATO from different industry groups for the 2000–01 to 2010–11 financial years.

PDF

XLS

List of detailed statistical tables.

17 Cost of taxation compliance

Click on the links below to download the table in your preferred format.

Table 1:

Tax return forms, cost of compliance data for 1998–99 to 2009–10 income years

This table shows cost of compliance data for BASs (quarterly only); and company, partnership, trust, fund, fringe benefits tax and individual return forms.

PDF

XLS

Table 2:

FBT form, by employee benefit count and market segment – average time to complete form, 2006–07 to 2009–10 income years

This table shows cost of compliance data for FBT returns by the number of employees receiving benefits and market segment.

PDF

XLS

Table 3:

Income tax return time-box data, by total business income – average time to complete form, 2006–07 to 2009–10 income years

This table shows cost of compliance data for company, fund, individual, partnership and trust returns, by total business income.

PDF

XLS

Table 4:

Income tax return time-box data, by market segment – average time to complete form, 2006–07 to 2009–10 income years

This table shows cost of compliance data for company, fund, partnership, trust and individual entities by market segment, for the 2006–07 and 2009–10 income years.

PDF

XLS

Table 5:

BAS submitted quarterly, by market segment and role indicators – average time to complete form, 2006–07 to 2009–10 income years

This table shows the number of entities and the total and average hours taken to complete all BAS for a particular income year, by market segment and role indicator (combinations of GST, PAYG withholding, PAYG instalment and FBT instalment) for the 2006–07 and 2009–10 income years.

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XLS

Table 6:

Income tax return time-box data, by lodgment method – average time to complete form, 2006–07 to 2009–10 income years

This table shows cost of compliance data for company, fund, partnership, trust and individual entities, by lodgment method for the 2006–07 and 2009–10 income years.

PDF

XLS

Table 7:

Cost of compliance index – trend over time, 2001–02 to 2009–10 income years

This table examines cost of compliance data as a series of index numbers for key taxation and super forms and the cost of managing tax affairs. It is used to compare the movement in the cost of compliance burden over time.

PDF

XLS

List of detailed statistical tables.

18 Industry benchmarks

Financial ratio tables

These detailed tables contain gross profit ratios, net profit ratios and wages to turnover ratios for business activity/industry.

Activity statement ratio tables

These detailed tables contain expenses to sales ratios, wages to sales ratios, and net GST paid to sales ratios for business activity/industry.

Activity/industry

Divisions, groups and classes are listed in the ATO publication Business industry codes 2010. These codes are based on the ANZSIC 2006 industry structure. Financial ratio tables are divided into three parts:

        Part A broad industry divisions

        Part B fine industry groups (three digit)

        Part C fine industry classes (five digit).

Whilst activity statement ration tables are divided into industry groups and classes..

Instructions

For advice on how to find industries and ratios in the tables and information on how the ratios were calculated, particularly the exclusion criteria used in calculating the ratios, please download the Industry benchmark table instructions.

Financial ratio tables - Individuals

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table IN1:

Individual industry financial ratios, by business status, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all individuals, by business status.

 

 

Table IN1

Part A: Broad industry divisions

PDF

XLS

Table IN1

Part B: Fine industry groups

PDF

XLS

Table IN1

Part C: Fine industry classes

PDF

XLS

Table IN2:

Individual industry financial ratios, by total business income, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all individuals, broken down by total business income groupings.

 

 

Table IN2

Part A: Broad industry divisions

PDF

XLS

Table IN2

Part B: Fine industry groups

PDF

XLS

Table IN2

Part C: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Financial ratio tables - Companies

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table CO1:

Company industry financial ratios, by business status, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all companies, classified by business status.

 

 

Table CO1

Part A: Broad industry divisions

PDF

XLS

Table CO1

Part B: Fine industry groups

PDF

XLS

Table CO1

Part C: Fine industry classes

PDF

XLS

Table CO2:

Company industry financial ratios, by total income, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all companies, broken down by total income groupings.

 

 

Table CO2

Part A: Broad industry divisions

PDF

XLS

Table CO2

Part B: Fine industry groups

PDF

XLS

Table CO2

Part C: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Financial ratio tables - Partnerships

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table PA1:

Partnership industry financial ratios, by business status, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all partnerships, classified by business status.

 

 

Table PA1

Part A: Broad industry divisions

PDF

XLS

Table PA1

Part B: Fine industry groups

PDF

XLS

Table PA1

Part C: Fine industry classes

PDF

XLS

Table PA2:

Partnership industry financial ratios, by total business income, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all partnerships, broken down by total business income groupings.

 

 

Table PA2

Part A: Broad industry divisions

PDF

XLS

Table PA2

Part B: Fine industry groups

PDF

XLS

Table PA2

Part C: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Financial ratio tables - Trusts

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table TR1:

Trust industry financial ratios, by business status, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all trusts, classified by business status.

 

 

Table TR1

Part A: Broad industry divisions

PDF

XLS

Table TR1

Part B: Fine industry groups

PDF

XLS

Table TR1

Part C: Fine industry classes

PDF

XLS

Table TR2:

Trust industry financial ratios, by total business income, 2009–10 income year

This table shows gross profit, net profit and wages to turnover ratios for profitable and all trusts, broken down by total business income groupings.

 

 

Table TR2

Part A: Broad industry divisions

PDF

XLS

Table TR2

Part B: Fine industry groups

PDF

XLS

Table TR2

Part C: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Activity statement ratio tables - Individuals

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table INAS1:

Individual industry activity statement ratios, by business status, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all individuals, classified by business status.

 

 

Table INAS1

Part A: Fine industry groups

PDF

XLS

Table INAS1

Part B: Fine industry classes

PDF

XLS

Table INAS2:

Individual industry activity statement ratios, by level of sales and profitability, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all individuals, broken down by total sales income groupings.

 

 

Table INAS2

Part A: Fine industry groups

PDF

XLS

Table INAS2

Part B: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Activity statement ratio tables - Companies

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table COAS1:

Company industry activity statement ratios, by business status, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all companies, classified by business status.

 

 

Table COAS1

Part A: Fine industry groups

PDF

XLS

Table COAS1

Part B: Fine industry classes

PDF

XLS

Table COAS2:

Company industry activity statement ratios, by level of sales and profitability, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all companies, broken down by total sales income groupings.

 

 

Table COAS2

Part A: Fine industry groups

PDF

XLS

Table COAS2

Part B: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Activity statement ratio tables - Partnerships

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table PAAS1:

Partnership industry activity statement ratios, by business status, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all partnerships, classified by business status.

 

 

Table PAAS1

Part A: Fine industry groups

PDF

XLS

Table PAAS1

Part B: Fine industry classes

PDF

XLS

Table PAAS2:

Partnership industry activity statement ratios, by level of sales and profitability, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all partnerships, broken down by total sales income groupings.

 

 

Table PAAS2

Part A: Fine industry groups

PDF

XLS

Table PAAS2

Part B: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

Activity statement ratio tables - Trusts

Instructions

Industry benchmark table instructions

A guide to understanding and using the industry benchmark tables.

Ratios may not be available for all entities because there is insufficient data to calculate the ratios, there are data quality problems or the data cannot be shown for confidentiality reasons.

PDF

 

Industry codes

Business industry codes 2010

PDF

 

Table TRAS1:

Trust industry activity statement ratios, by business status, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all trusts, classified by business status.

 

 

Table TRAS1

Part A: Fine industry groups

PDF

XLS

Table TRAS1

Part B: Fine industry classes

PDF

XLS

Table TRAS2:

Trust industry activity statement ratios, by level of sales and profitability, 2009–10 income year

This table shows expenses to sales, wages to sales and net GST paid to sales ratios for profitable and all trusts, broken down by total sales income groupings.

 

 

Table TRAS2

Part A: Fine industry groups

PDF

XLS

Table TRAS2

Part B: Fine industry classes

PDF

XLS

List of Industry benchmark tables.

List of detailed statistical tables.

19 Individual sample file

Click on the links below to download the table in your preferred format.

Table 1:

Items included in the 2009–10 individual sample file

This table contains specifications for the items included in the 2009–10 individual sample file.

 

XLS

The sample file may be accessed by anyone conducting legitimate research. An application for accessing the files can be obtained by emailing taxstats@ato.gov.au

List of detailed statistical tables.

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